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    <title>The Uttarakhand Goods and Services Tax (Fourth Amendment ) Rules,2018.</title>
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    <description>The rules amend the Uttarakhand Goods and Services Tax Rules, 2017 by substituting the reference in rule 26 from Board to Commissioner, revising the refund formula under rule 89 for inverted duty structure, comprehensively substituting rule 97 on the Consumer Welfare Fund, updating the valuation instruction in FORM GST ITC-03, inserting FORM GSTR-10 as the final return, and substituting FORM GST DRC-07 as the summary of order form.</description>
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